The application must be submitted by the deadline for submission of the tax return.
Businesses can apply to defer submission by 30 days. Apply for deferment here.
If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
Accountants and auditors
Accountants and auditors can apply for one month's deferment on behalf of up to 10 percent of their client portfolio. The application must concern named taxpayers. Apply for deferment here.
No deferments will be granted beyond 30 June. If the tax return is submitted after the deadline, an explanation for the late submission must be attached.
Deferred deadline for the tax return for spouses of self-employed persons, etc.
Spouses of self-employed persons who are not a self-employed person, etc. themselves do not need to apply for a deferred deadline if their spouse submits the tax return by the deadline for the self-employed person.